Accounting allocation method

1. For an accounting system comprising a plurality of accounts, the accounts comprising a plurality of terminal accounts, and a plurality of rules for allocating an amount among the terminal accounts, each rule comprising a plurality of coefficients equal in number to the number of accounts, and each coefficient being in a one-to-one correspondence with one of the accounts; a computer-implemented allocation method comprising the steps of: a. constructing a square matrix with a plurality of rows equal in number to the number of accounts, and a plurality of columns equal in number to the number of accounts; b. filling each row of the matrix with a different one of the rules so that each coefficient of that rule is in the column corresponding to the account to which that coefficient corresponds; c. transforming the matrix into a final matrix that permits one-step allocation of the amount among the terminal accounts; d. creating a final rule from each final row in the final matrix, each final rule comprising a plurality of coefficients equal to the final coefficients of that final row; and e. allocating the amount among the terminal accounts according to the final rules.

2. An allocation method as described in claim 1 in which an original matrix comprises the matrix as originally filled and the transforming step comprises iteratively multiplying the matrix by the original matrix yielding a final matrix until the final matrix equals the matrix prior to the latest multiplication.

3. An allocation method as described in claim 1 in which the transforming step comprises iteratively multiplying the matrix by itself yielding a final matrix until the final matrix equals the matrix prior to the latest multiplication.

4. An allocation method as described in claim 1 comprising the further step of storing the final matrix in a suitable form for later reuse.

5. An allocation method as described in claim 1 in which one of the coefficients in each row is a principal diagonal coefficient and the transforming step initially comprises individually scaling all coefficients in each row in which the corresponding principal diagonal coefficient has a non-zero value so that that principal diagonal coefficient results in a zero value.

6. An allocation method as described in claim 1, wherein the rules are cost-allocation rules and the amounts are costs.

7. An allocation method as described in claim 1, wherein the rules are investment-allocation rules and the amounts are investment assets.

8. For an accounting system comprising a plurality of accounts, the accounts comprising a plurality of terminal accounts, and a plurality of rules for allocating an amount among the terminal accounts, each rule comprising a plurality of coefficients equal in number to the number of accounts, and each coefficient being in a one-to-one correspondence with one of the accounts; a computer-implemented allocation method comprising the steps of: a. designating each rule as either a terminal rule or an intermediate rule; b. ordering the rules with intermediate rules grouped together and terminal rules grouped together; c. constructing a square matrix with a plurality of rows equal in number to the number of accounts and a plurality of columns equal in number to the number of accounts; d. filling each row of the matrix with a different one of the rules as ordered so that each coefficient of that rule is in the column corresponding to the account to which that coefficient corresponds; e. transforming the matrix into a final matrix that permits one-step allocation of the amount among the terminal accounts; f. creating a final rule from each final row in the final matrix, each final rule comprising a plurality of coefficients equal to the final coefficients of that final row; and g. allocating the amount among the terminal accounts according to the final rules.

9. An allocation method as described in claim 8 in which each terminal rule allocates from a terminal account exclusively to the same terminal account.

10. An allocation method as described in claim 9 in which an original matrix comprises the matrix as originally filled and the transforming step comprises iteratively multiplying the matrix by the original matrix yielding a final matrix until the final matrix equals the matrix prior to the latest multiplication.

11. An allocation method as described in claim 9 in which the transforming step comprises iteratively multiplying the matrix by itself yielding a final matrix until the final matrix equals the matrix prior to the latest multiplication.

12. An allocation method as described in claim 9 comprising the further step of storing the final matrix in a suitable form for later reuse.

13. An allocation method as described in claim 9 in which one of the coefficients in each row is a principal diagonal coefficient and the transforming step initially comprises individually scaling all coefficients in each row in which the corresponding principal diagonal coefficient has a non-zero value so that that principal diagonal coefficient results in a zero value.

14. For an accounting system comprising a plurality of accounts, the accounts comprising a plurality of terminal accounts, and a plurality of rules for allocating an amount among the terminal accounts, each rule comprising a plurality of coefficients equal in number to the number of accounts, and each coefficient being in a one-to-one correspondence with one of the accounts; a computer-implemented allocation method comprising the steps of: a. designating each rule as either a terminal rule or an intermediate rule; b. ordering the rules with intermediate rules grouped together and terminal rules grouped together; c. constructing a square matrix with a plurality of rows equal in number to the number of accounts and a plurality of columns equal in number to the number of accounts; d. filling each row of the matrix with a different one of the rules as ordered so that each coefficient of that rule is in the column corresponding to the account to which that coefficient corresponds; e. designating an intermediate portion of the matrix having rows corresponding to the intermediate rules and columns corresponding to intermediate accounts; f. transforming the matrix into a final matrix that permits one-step allocation of the amount among the terminal accounts; g. creating a final rule from each final row in the final matrix, each final rule comprising a plurality of coefficients equal to the final coefficients of that final row; and h. allocating the amount among the terminal accounts according to the final rules.

15. An allocation method as described in claim 14 in which each terminal rule allocates from a terminal account exclusively to the same terminal account.

16. An allocation method as described in claim 15 in which an original matrix comprises the matrix as originally filled and the transforming step comprises iteratively multiplying the matrix by the original matrix yielding a final matrix until the intermediate portion consists of all zero coefficients.

17. An allocation method as described in claim 15 in which the transforming step comprises iteratively multiplying the matrix by itself yielding a final matrix until the intermediate portion consists of all zero coefficients.

18. An allocation method as described in claim 15 comprising the further step of storing the final matrix in a suitable form for later reuse.

19. An allocation method as described in claim 15 in which one of the coefficients in each row is a principal diagonal coefficient and the transforming step initially comprises individually scaling all coefficients in each row in which the corresponding principal diagonal coefficient has a non-zero value so that that principal diagonal coefficient results in a zero value.

20. A computer accounting system for allocating among a plurality of accounts, the accounts comprising a plurality of terminal accounts, according to a plurality of rules for allocating an amount among the terminal accounts, each rule comprising a plurality of coefficients equal in number to the number of accounts, and each coefficient being in a one-to-one correspondence with one of the accounts, comprising: a. means for constructing a square matrix with a plurality of rows equal in number to the number of accounts and a plurality of columns equal in number to the number of accounts; b. means for filling each row of the matrix with a different one of the rules so that each coefficient of that rule is in the column corresponding to the account to which that coefficient corresponds; c. means for transforming the matrix into a final matrix that permits one-step allocation of the amount among the terminal accounts; d. means for creating a final rule from each final row in the final matrix, each final rule comprising a plurality of coefficients equal to the final coefficients of that final row; and e. means for allocating the amount among the terminal accounts according to the final rules.

21. A system as described in claim 20, in which an original matrix comprises the matrix as originally filled and the means for transforming comprises means for iteratively multiplying the matrix by the original matrix yielding a final matrix until the final matrix equals the matrix prior to the latest multiplication.

22. A system as described in claim 20 in which the means for transforming comprises means for iteratively multiplying the matrix by itself yielding a final matrix until the final matrix equals the matrix prior to the latest multiplication.

23. A system as described in claim 20 further comprising means for storing the final matrix in a suitable form for later reuse.

24. A system as described in claim 20 in which one of the coefficients in each row is a principal diagonal coefficient and the means for transforming comprises means for initially individually scaling all coefficients in each row in which the corresponding principal diagonal coefficient has a non-zero value so that that principal diagonal coefficient results in a zero value.

25. A computer accounting system for allocating among a plurality of accounts, the accounts comprising a plurality of terminal accounts, according to a plurality of rules for allocating an amount among the terminal accounts, each rule comprising a plurality of coefficients equal in number to the number of accounts, and each coefficient being in a one-to-one correspondence with one of the accounts, comprising: a. means for designating each rule as either a terminal rule or an intermediate rule; b. means for ordering the rules with intermediate rules grouped together and terminal rules grouped together; c. means for constructing a square matrix with a plurality of rows equal in number to the number of accounts and a plurality of columns equal in number to the number of accounts; d. means for filling each row of the matrix with a different one of the rules as ordered so that each coefficient of that rule is in the column corresponding to the account to which that coefficient corresponds; e. means for transforming the matrix into a final matrix that permits one-step allocation of the amount among the terminal accounts; f. means for creating a final rule from each final row in the final matrix, each final rule comprising a plurality of coefficients equal to the final coefficients of that final row; and g. means for allocating the amount among the terminal accounts according to the final rules.

26. A system as described in claim 25, further comprising means in which each terminal rule allocates from a terminal account exclusively to the same terminal account.

27. A system as described in claim 26, in which an original matrix comprises the matrix as originally filled and the means for transforming comprises means for iteratively multiplying the matrix by the original matrix yielding a final matrix until the final matrix equals the matrix prior to the latest multiplication.

28. A system as described in claim 26 in which the means for transforming comprises means for iteratively multiplying the matrix by itself yielding a final matrix until the final matrix equals the matrix prior to the latest multiplication.

29. A system as described in claim 26 further comprising means for storing the final matrix in a suitable form for later reuse.

30. A system as described in claim 26 in which one of the coefficients in each row is a principal diagonal coefficient and the means for transforming comprises means for initially individually scaling all coefficients in each row in which the corresponding principal diagonal coefficient has a non-zero value so that that principal diagonal coefficient results in a zero value.

31. A computer accounting system for allocating among a plurality of accounts, the accounts comprising a plurality of terminal accounts, according to a plurality of rules for allocating an amount among the terminal accounts, each rule comprising a plurality of coefficients equal in number to the number of accounts, and each coefficient being in a one-to-one correspondence with one of the accounts, comprising: a. means for designating each rule as either a terminal rule or an intermediate rule; b. means for ordering the rules with intermediate rules grouped together and terminal rules grouped together; c. means for constructing a square matrix with a plurality of rows equal in number to the number of accounts and a plurality of columns equal in number to the number of accounts; d. means for filling each row of the matrix with a different one of the rules as ordered so that each coefficient of that rule is in the column corresponding to the account to which that coefficient corresponds; e. means for designating an intermediate portion of the matrix having rows corresponding to the intermediate rules and columns corresponding to intermediate accounts; f. means for transforming the matrix into a final matrix that permits one-step allocation of the amount among the terminal accounts; g. means for creating a final rule from each final row in the final matrix, each final rule comprising a plurality of coefficients equal to the final coefficients of that final row; and h. means for allocating the amount among the terminal accounts according to the final rules.

32. A system as described in claim 31, further comprising means in which each terminal rule allocates from a terminal account exclusively to the same terminal account.

33. A system as described in claim 32, in which an original matrix comprises the matrix as originally filled and the means for transforming comprises means for iteratively multiplying the matrix by the original matrix yielding a final matrix until the intermediate portion consists of all zero coefficients.

34. A system as described in claim 32 in which the means for transforming comprises means for iteratively multiplying the matrix by itself yielding a final matrix until the intermediate portion consists of all zero coefficients.

35. A system as described in claim 32 further comprising means for storing the final matrix in a suitable form for later reuse.

36. A system as described in claim 32 in which one of the coefficients in each row is a principal diagonal coefficient and the means for transforming comprises means for initially individually scaling all coefficients in each row in which the corresponding principal diagonal coefficient has a non-zero value so that that principal diagonal coefficient results in a zero value.

37. For an accounting system comprising a plurality of accounts, the accounts comprising a plurality of terminal accounts, and a plurality of rules for allocating an amount among the terminal accounts, each rule comprising a plurality of coefficients equal in number to the number of accounts, and each coefficient being in a one-to-one correspondence with one of the accounts; a computer-implemented method comprising the steps of: a. constructing a square matrix with a plurality of rows equal in number to the number of accounts and a plurality of columns equal in number to the number of accounts; b. filling each row of the matrix with a different one of the rules so that each coefficient of that rule is in the column corresponding to the account to which that coefficient corresponds; c. transforming the matrix into a final matrix that permits one-step allocation of the amount among the terminal accounts; d. storing the final matrix; e. creating a final rule from each final row of the final matrix, each final rule comprising a plurality of coefficients equal to the final coefficients of that final row; and f. allocating the amount among the terminal accounts according to the final rules.